Precision Tool

2012 Income Statement

Net sales	$36,408
Less: Cost of goods sold	28,225
Less: Depreciation	1,760
Earning before interest and taxes	6,423
Less: Interest paid	510
Taxable Income	$5,913
Less: Taxes	2,070
Net income	$3,843

Precision Tool

2011 and 2012 Balance Sheets

	2011	2012		2011	2012
Cash	$2,060	$1,003	Accounts payable	$7,250	$8,384
Accounts rec.	3,411	4,218	Long-term debt	9,800	11,500
Inventory	18,776	21,908	Common stock	15,000	17,500
Total	$24,247	$27,129	Retained earning	6,357	3,825
Net fixed assets	14,160	14,080
Total assets	$38,407	$41,209	Total liab & equity	$38,407	$41,209

How many days on average does it take Precision Tool to sell its inventory? (Use 2012 values)